https://www.taxtmi.com/caselaws?id=118205 A 100% export oriented unit claiming partial exemption under Notification No. 101/93 had to satisfy the proviso requiring duty payable not to be less than the excise duty leviable on like goods manufactured outside the unit. For that comparison, the duty on comparable domestic goods had to be determined with reference to the tariff value fixed for such goods. The exemption could not be taken selectively by relying on the beneficial part of the notification while ignoring the limiting condition. On that basis, the duty demand was valid and the assessee could not avoid the tariff-value-based comparison. en-us Wed, 19 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 11:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118205 A 100% export oriented unit claiming partial exemption under Notification No. 101/93 had to satisfy the proviso requiring duty payable not to be less than the excise duty leviable on like goods manufactured outside the unit. For that comparison, the duty on comparable domestic goods had to be determined with reference to the tariff value fixed for such goods. The exemption could not be taken selectively by relying on the beneficial part of the notification while ignoring the limiting condition. On that basis, the duty demand was valid and the assessee could not avoid the tariff-value-based comparison. Case-Laws Central Excise Wed, 19 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118205